• 15th Annual Global CEO Survey
  Delivering results - Key findings in the Transportation & Logistics industry
  
  
• Riding the storm - Global Shipping BenchmarkingAnalysis 201
  
  
•  Transportation & Logistics 2030 publications
  How will global T&L companies operate in the future? These publications represent a series of Delphi studies on the future of the industry. What will be the impact of supply chain security, emerging markets and transport infrastructure on global supply chains? How will supply chains evolve in an energy-constrained, low-carbon world?
  
  
• Maximising opportunities at your port call - june 2011
  A practical guide to support essential business decisions in the port industry
  
  
• Future of world trade
  World trade has bounced back since the global economic downturn, but to what extent will this trend continue over the next 20 years? Will the rise of emerging economies fundamentally change the trade landscape? And what will be the most lucrative trade routes by 2030?
  
  
• Global Annual CEO Survey: T&L industry summary
  We surveyed 1201 business leaders across all major industry sectors around the world, and the changes since last year have been dramatic. T&L CEOs are especially optimistic about their prospects in the coming year.
  
  
• 2009 Annual Global CEO Survey (.pdf - 112 kb)
  This publication is an analysis of global transportation and logistics transactions. It covers the 2008 third quarter time period and examines some of the global trends in the industry. The report also provides charts and commentary that support PwC's point of view on these trends.
  
  
• Global Shipping Benchmarking Survey 2009(.pdf - 587kb)
  This benchmarking study looks at some of the key performance indicators (KPIs) of publicly listed and private global shipping companies for the year ended 31 December 2008 and how these have evolved over the last 5 years for each major shipping industry sub-sector. It also seeks to identify what impact the economic crisis has had on the industry up to 31 December 2008 by analysing some of the data from the 2008 annual reports in more detail.
  
  
• Opportunities and challenges for the shipping industry (.pdf - 60 kb)
  
  
• Global Capability Statement for Logistics & Post Industry(.pdf - 1.5 mb)
  In this document, we discuss a number of important trends and key challenges
  facing the sector, and detail some of the services and solutions we can provide to help you address these key issues.
  
  
• Belgian Capability Statement for Logistics & Post Industry
  In this document, we discuss a number of important trends and key challenges
  facing the sector, and detail some of the services and solutions we can provide to help you address these key issues.
  
  
• Global Capability Statement for Shipping & Ports Industry
  In this document, we discuss a number of important trends and key challenges
  facing the sector, and detail some of the services and solutions we can provide to help you address these key issues.
  
  
• Belgian Capability Statement for Shipping & Ports Industry
  In this document, we discuss a number of important trends and key challenges
  facing the sector, and detail some of the services and solutions we can provide to help you address these key issues.
  
  
• Maximising opportunities at your port of call (.pdf - 514 kb)
  Sustained profitability in many sectors, increasingly international operations and ever more sophisticated tax authorities are leading shipping companies to look at effective ways to align their corporate, operational and tax structures.

• Intersections: Fourth-quarter 2011 - Transportation and logistics industry, mergers and acquisitions analysis (pdf)
  In the fourth-quarter 2010, our analysis reveals that T&L deal activity has continued with a significant number of mega deals driving value and volume totals this quarter. The trend of passenger, instead of freight, transportation deals continued into the fourth quarter, with infrastructure announcements contributing substantially to overall deal and mega deal activity. Also, there has been a rebound in financial investor participation in overall deals, as well as mega deals...
  
• Intersections: Third-quarter 2011 - Transportation and logistics industry, mergers and acquisitions analysis (pdf)
  Transportation & Logistics industry merger and acquisition activity slowed in the third quarter, but deal values held up compared to the first half of the year. Global m&a transactions continue to lead as T&L companies look for growth opportunities to improve ROI.
  
• Intersections: Second-quarter 2011 - Transportation and logistics industry, mergers and acquisitions analysis (pdf)
  Deal activity in the transportation and logistics industry jumped nearly 15 percent in the second quarter of 2011 compared to the same period of 2010. Despite increased concerns over a potential economic slowdown, the majority of factors influencing deal activity re positive and warrant a gradual recovery in deal levels.
  
• Intersections: First-quarter 2011 - Transportation and logistics industry, mergers and acquisitions analysis (pdf)
  Welcome to the first-quarter 2011 edition of Intersections, PwC's quarterly analysis of mergers and acquisitions (M&A) in the global transportation and logistics (T&L) industry. In addition to a detailed summary of M&A activity in the quarter, this edition features a special report on retaining top talent and maintaining organizational culture through a merger. With M&A activity increasing across the globe, executives are facing talent management challenges, including organizational design, integration planning, and the cultural blend between acquirer and target. A disciplined approach to people integration helps companies achieve desired synergies, build momentum, and instill confidence among their stakeholders.
  
• Intersections: Fourth-quarter 2010 global transportation and logistics industry mergers and acquisitions analysis (pdf)
  Welcome to the fourth-quarter 2010 edition of Intersections, PwC's quarterly analysis of mergers and acquisitions (M&A) in the global transportation and logistics industry. In addition to a detailed summary of M&A activity in the quarter, this edition features a special report on potential growth opportunities in emerging markets. As company executives analyze the long-term risks and benefits associated with such an endeavor, it is particularly important for them to understand each region's tax liabilities and advantages. In repositioning for growth, tax may be the deciding factor.
  
• Intersections Third-quarter 2010 global transportation and logistics industry mergers and acquisitions analysis (pdf)
  Welcome to the third-quarter 2010 edition of PwC's quarterly analysis of mergers, Intersectionsand acquisitions in the global transportation and logistics industry. In addition to a detailed summary of deal activity in the quarter, including the number and value of deals, this edition contains a special report on the unstable global economy and its impact on the strategic deal environment. Because of increased uncertainty, companies are structuring deals in new ways and handling them differently. To strengthen their core businesses, many companies are expanding their foreign investments. But while emerging markets offer opportunities to grow, they also present commercial risks and challenges.
  
• Intersections Second-quarter 2010 global transportation and logistics industry mergers and acquisitions analysis (pdf)
  Welcome to the second-quarter 2010 edition, our analysis of mergers and Intersections of acquisitions (M&A) in the global transportation and logistics sector. In addition to a detailed summary of M&A activity in the second quarter of 2010, we continue our special report series on making smarter deals in a changing environment and look at merger integration and the ever-increasing importance of capturing synergies to maximize deal value. The discussion explores cance of cost containment and the signifi cation, and presents synergy target identifi strategies for successful M&A integration.
  
• Intersections: First-quarter 2010 global transportation and logistics industry mergers and acquisitions analysis(.pdf - 1,133 kb)
  Welcome to the first-quarter 2010 edition of Intersections, PwC' quarterly analysis of mergers and acquisitions (M&A) in the global transportation and logistics industry. In addition to a detailed summary of M&A activity in the first quarter of 2010, we supplement this issue with a special report on better due diligence as the transportation and logistics industry recovers from the economic downturn. The discussion includes emerging and existing areas that might call for more careful attention in today's due diligence process such as healthcare, climate change, changing tax laws, information technology, and human resources.
  
• Intersections: fourth-quarter 2009 global transportation and logistics industry mergers and acquisitions analysis(1,380 kb)
  Welcome to the fourth-quarter 2009 edition of Intersections, our analysis of mergers and acquisitions in the transportation and logistics sector. In our last update, we expressed optimism that the deal market had begun a recovery. This sentiment was validated during the quarter. Activity continued to increase when measured by both the number and value of deals, even after adjusting for the impact of the $36.7 billion Burlington Northern Santa Fe acquisition.
  
• Intersections: Global transportation & logistics mergers and acquisitions analysis (.pdf - 2 mb)
  This report covers the time period of January 2009 through March 2009 (Q1). The report will be published on a quarterly basis.
  
• Intersections: Global transportation & logistics mergers and acquisitions analysis (.pdf - 137 kb)
  This report covers the time period of October 2008 through December 2008 (Q3). The report will be published on a quarterly basis.
  
• Ready for take-off? (.pdf - 712 kb)
  This report examines some of the challenges such a scheme will pose aircraft operators and takes a look at the industry's present readiness to meet the resultant monitoring and reporting obligations and strategic and operational challenges, based on a survey among leading aircraft operators executed in the summer of 2007.

Maximising your revenues

• Making sure that orders sold translate to cash in the bank (.pdf - 1.45 mb)
  T&L Revenue Assurance /Revenue Management Service offering (June 09)

Controlling fuel costs

• Value and Growth in the liquefied natural gas market (.pdf - 2.44 mb)
  In this report, we look at the challenges for the various players. We map the nature of these challenges - from handling geopolitical and trading risk to determining the best commercial and tax structuring - and the different strategies that need to be considered. We look at how the LNG market is evolving and changing from a previously concentrated market to a future where it will take on more of the characteristics of the global oil market. We look at where LNG is now and where it will be in the decade ahead.

Minimising fraud risks

• Economic crime: people, culture and controls (.pdf - 1.18 mb)
  In this industry supplement we examine data from 191 Transportation and Logistics (T&L) companies in 35 countries and compare and contrast their views with those of executives across all industries (as well as T&L executives interviewed in our 2005 survey).
  
• Protect your shipment: transportation & logistics companies in managing fraud risks (.pdf - 1.32 mb)
  Fraud has continued making headlines into the 21st century, yet many executives still believe that "fraud can't happen in my company". But fraud does happen, and often – nearly half (45%) of organisations in the Transportation & Logistics industry report having experienced fraud over the past two years, and the actual incidence of fraud may be even higher, as detection can be difficult.
  
• Predicting the unpredictable (.pdf - 974 kb)
  This report provides step-by-step guidance on how to develop an effective antifraud program that addresses not only financial statement risk, but equally important reputation, operational, legal and strategic risks. In addition, it provides a summary of fraud schemes that are common to the Transportation & logistics industry.

Climate change and emissions trading

• The truck industry's green challenge (.pdf - 1.40 mb)
  This publication presents an analysis of the increasingly challenging market environment for the global commercial truck manufacturing industry, and for its downstream customers in the commercial transportation market.

Accounting policies and financial reporting

• Practical guide to IFRS | Revenue recognition re-exposed ED – implications for transport & logistics industry
• Practical guide to IFRS | Revenue from contracts with customers
• Full steam ahead with IFRS (.pdf - 1.24 mb)
  IFRS in the shipping business, as in other industries, is much more than how you report your numbers. Embedding IFRS in your organisation offers you the chance to make significant strategic improvements to your systems and processes. Companies that use IFRS as a focus for faster, more efficient and more meaningful internal and external financial reporting can expect business benefits – in terms of greater financial transparency, trust, and comparability of performance. Stakeholders' expectations, including those of regulators, are rising; the quality of your IFRS reports has a direct impact on their confidence and, ultimately, on your competitive advantage.
  
• Switching track to IFRS (.pdf - 1.49 mb)
  This publication is one in a series of three that cover the transportation and logistics industry. It explains the major challenges faced by railway companies that are making the transition to, or already apply, International Financial Reporting Standards (IFRS). The other two publications cover the shipping industry and the logistics and post industry.
  
• Repacking your accounts (.pdf - 1.52 mb)

Tax compliance and optimisation

• Customs and VAT  
  Tax benchmarking survey for the transportation & logistics industry (.pdf - 632 kb)
  
  
• AEO certification 
  2008 Authorised Economic Operator flyer (.pdf - 207 kb)
  
  
• Tonnage Tax System (TTS)  
  Choosing a profitable course: European tonnage tax regimes for the shipping industry(.pdf - 2.20 mb)
  To facilitate shipping companies in making their choice for the optimal regime, PwC compared the European tonnage tax systems for the shipping industry. This report gives you a detailed description of the differences between them and calculation examples, as well as an outline of the background of the tonnage tax regimes.
  
  
• Social security contracts
  Opportunities and challenges for the shipping industry (.pdf - 60 kb)